Deduction in Sale Invoice cannot be Treated as Commission for purpose of Levy of Service Tax under ‘Business Auxiliary Service’: CESTAT [Read Order]

Deduction in Sale Invoice - Commission - Sale Invoice - Levy of Service Tax - Business Auxiliary Service - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the deduction in the sale invoices cannot be treated as the commission. The Court also held that the commission was not subjected to the levy of the service tax under the business auxiliary services.  J.B Exports, the appellant assessee are engaged…

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